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    July 31, 2026   Case Laws GST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
    July 31, 2026   Case Laws GST
    Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
    July 31, 2026   Case Laws GST
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Customs
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    July 31, 2026   Case Laws Customs
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    July 31, 2026   Case Laws FEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    July 31, 2026   Case Laws Money Laundering
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July 31, 2026   Case Laws GST
Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
July 31, 2026   Case Laws GST
Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
July 31, 2026   Case Laws GST
Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
July 31, 2026   Case Laws Income Tax
Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
July 31, 2026   Case Laws Income Tax
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy.
July 31, 2026   Case Laws Income Tax
Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
July 31, 2026   Case Laws Income Tax
Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
July 31, 2026   Case Laws Income Tax
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
July 31, 2026   Case Laws Income Tax
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
July 31, 2026   Case Laws Income Tax
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.
July 31, 2026   Case Laws Income Tax
Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
July 31, 2026   Case Laws Income Tax
Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
July 31, 2026   Case Laws Income Tax
Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
July 31, 2026   Case Laws Income Tax
Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
July 31, 2026   Case Laws Income Tax
Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
July 31, 2026   Case Laws Income Tax
Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
July 31, 2026   Case Laws Customs
Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
July 31, 2026   Case Laws Customs
Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
July 31, 2026   Case Laws FEMA
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
July 31, 2026   Case Laws Money Laundering
Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.

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Income Tax

Addition of share capital u/s 68 - source of source - all the...

Assessing Officer Must Disprove Evidence for Adding Share Capital u/s 68; Assumptions Are Insufficient.

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Income Tax April 23, 2019 Case Laws AT
Addition of share capital u/s 68 - source of source - all the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the ld AO and the onus shifted to the ld AO to disprove the materials placed before him - Without doing so, the addition, based on conjectures and surmises cannot be justified.
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Acts Income Tax
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